Notwithstanding the recognition of same-sex, common-law relationships in the courts, what statement is NOT true?

a. On death, same-sex partners can now defer taxes by rolling over assets to the surviving partner at a cost.

b. Each same-sex partner can now claim a separate property as his or her principal residence.

c. Same-sex partners can now contribute to a spousal RRSP.

d. Same-sex partners can now pool eligible medical expenses and claim the cumulative expenses on the tax return of one partner.